MTT41400 - Particular entities and adjustments: Tax transparent entities: Contents

  1. MTT41410
    Treatment of tax transparent entities
  2. MTT41420
    Meaning of ‘flow-through entity’ and ‘tax transparent’
  3. MTT41430
    Reallocation of profits and taxes to hybrid entities
  4. MTT41440
    Reallocation of profits of flow-through entities
  5. MTT41450
    Exclusion of profits of flow-through entity where owner is not a group member
  6. MTT41460
    Exclusion of profits of ultimate parent that is a flow-through entity
  7. MTT41470
    Reallocation of tax expense